Deputy Commissioner of Taxation v Nercessian

(2006) 67 NSWLR 215; [2006] NSWCA 268

NSW Court of Appeal

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Interrogate

Catchwords

1. Taxation
2. › Income Tax
3. › Recovery of tax
4. › Director penalty notices
5. › Service requirements
6. › Whether address obtained from ASIC electronic database satisfies s222AOF
7. › Meaning of 'ASIC document'
8. › Income Tax Assessment Act 1936 (Cth), s222AOF
1. Taxation
2. › Income Tax
3. › Recovery of tax
4. › Director penalty notices
5. › Alternative modes of service
6. › Whether ss28A and 29 of Acts Interpretation Act 1901 (Cth) provide alternative basis for giving notice under s222AOE
7. › Acts Interpretation Act 1901 (Cth), ss 28A, 29
1. Statutes
2. › Interpretation
3. › Meaning of 'return' in definition of 'ASIC document'
4. › Whether electronic database extract satisfies reference to 'return lodged with' ASIC
5. › Income Tax Assessment Act 1936 (Cth), s222AOF(2)

Quick Take

The Commissioner may validly give Director Penalty Notices under s222AOF of the ITAA 1936 by posting them to an address obtained from ASIC's electronic MASCOT database; there is no requirement to search or sight the original return or notice lodged with ASIC. The definition of 'ASIC document' in s222AOF(2) encompasses the contents of a return or notice as extracted onto the ASIC database. Sections 28A and 29 of the Acts Interpretation Act 1901 (Cth) may provide an alternative mode of service, but this was left open.